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Question - On June 30, 2021, April Inc. purchased a building at $110,000. The estimated useful life of the building is 12-year (no residual value). April Inc. uses straight-line depreciation. At its fiscal year-end on December 31, 2021 the fair value of the building is assessed to be $95,000. What is the 2022 depreciation expense if the company uses the revaluation model - asset adjustment method?
a. $8,261
b. $9,167
c. $4,583
d. $7,917
e. $15,000
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